Foldable trays to serve from or use in bed have been readily available in various sizes and shapes. There has also been a combination tray that has been usable as both a bed tray and a bathtub tray which while satisfactory is of a relatively complex construction. Such a tray is illustrated and described in U.S. Pat. No. 4,953,473, issued Sep. 4, 1990, in the names of the inventors of the instant invention. This type of tray performs the multiple functions of a conventional tray, a bedroom tray and a tray for use in a bathtub, but employs a large number of parts and requires different components to permit its multiple uses. For example, in the aforementioned tray, there are legs provided that are foldable underneath the tray and can be pivoted outwardly to convert the tray into a bedroom tray. However, if it is desired to use the tray as a bathroom tray, separate handles are provided that are made of wire, which handles are slidably mounted relative to the tray so that they can be moved outwardly and disposed on the sidewalls of a bathtub. The aforementioned design does not provide for additional tray space since the handles are merely wire frame members that are employed to provide for the elongated construction that can be supported on a bathtub.